The Memphis appeal. [volume] (Memphis, Tenn.) 1886-1890, 1887-12-30
MEMPHIS DAILY Appeals FRIDAY, DECEMBER 80 1887.

December / were sl22, AIS os, being an
excess of actual debit, for 1857, over re-
ceipts from itSowb levy for that year OF
only 5000. Y Cd hall OF the credit TO-
salary, etc, account, as 1t appears in the
so called balanre,1heet, would more than
satisfy this Excess Of $4,000. Nothing
could more strfkingly illustrate the mis-
take OF assuminGthat apparent paper bal
ances represent at amount OF money on
hand, or that q cunt actually derived
from taxes iuRs A for the current year,
than said so called balance sheet.
Such paper when termed balance Is
misnomer. II oughi 10 be called table Of
misplaced quantities, and the word bal
ance before Hie word sheet shonld be
written with the prefix un, 80 as 10 read
unbalance, instead Of balance.
The bill does moi deny that the $4,000
so called overdraf has gone to the peoples
benefit for streets and sewers, every cent
OF IT, To compel respondents to restore it
to the public treasury would be simply
taking that much OF their private property
and making a gratuity of 1t to the public.
When before was such an appeal made TO
a court of equity?
In its confusion over paper balances
complainant loses sight Of realities II
seems TO think that the Taxing District
can spend its money for its proper uses and
purposes and still have II. Prodigous
misconception!
xIII.-pUDLIc SCHOOLS AND SCHOOL BUILD
INGs.
Respondents deny that the sums OF ST.
967 o. and S3.276 03are due TO public schools
andpublic school buildings. They deny that
the revenue for these purposes has been di-
verted TO account OF streets They deny
that IL has not been properly paid. They
deny that the purposes Of schools and
school buildings havo been compelled to
borrow money on account Of their default
in paying the money due to said purposes.
The receipts OF s. II. Dunscomb, the
treasurer, arc on iilc for the balance due
ing The curious or skeptical may he sat
isiied by actual inspection OF the papers.
Respondents, in this connection, show
that the public schools have not only re-
ceiyed the whole amount collected for
them ON the tax Of lSS7, imposed for their
benefit, but an excess, or Oyor-paymcnt,
OF $3.50 81 out OF the general surplus.
Again, when the school funds were need
ed Tor current purposes, and mortgage
debt Of about $500 was about 10 be fore
closed on the Market street school build
ing, respondent, with the assent Of the
Other officials OF the district, succeeded in
compromising said mortgage debt for
about 1000, aud satisfied 1t out Of the
general surplus revenue Of the district.
Xlv.-CRiMINAL DiyERsIoNs-uSURPATIo
ABUSE or CORPORATE POWER -DEEACn
or TRUST.
Respondents are advised and submit
that II is not diversion, in the sense and
meaning OF the charter, TO use back taxes
Tor any current corporate purposes. pro-
vidcd the same are no longer needed for
the purposes and wants OF such former
years. Expired and satisfied corporate pur-
poses have no iard,cr claim on the surplus
Of the levy for their benefit. Nor IL there
anything in thephpTtcr, or any levy law,
that gives any PARTICULAR current purpose
right 10 such surplus. The funds arising
from such back iIxes may be- lawfully APP
piled lo-any carpnrite purpose 10 which
the Taxing DisTiR authorities may see III
To devote lhem.
Nor can thcrd lr diversions OF the rev.
cnuc, IN the seifsi vi the charter, arising
from statiun-hogsiy market rents and in
spcciiOn fees, becplsc this is not revenue
derived from taNci
Again, IL is n0th diversion, In the sense
oi the charter, 10 make n irinsicr from
one going PURPOSE 10 smother from funds
arising irom currNt iaxcs levied for such
purpose, provided no beneficiary Of the
~alne is injursd llyrtby. An illegal diver
sion can only oc,yr In regard TO curpn
funds arising trOm lakes Imposed for some
particular purp'sf whereby soine bcneh-
cary Of such pnrkIse is damniicd. Two
| ,hings are nee ~ ~ 10 make u diversion
under the chlrtrfLlll the act Of divcrting
the funds; lyl injury To the righ,s vi some
Just claiman, on ihv fund thus diverted.
Temporary diversions ar PERMANENT ones,
when no y, n-pn in crs cd suffers thereby,
Lfc neither crimes nor bpachus Of rust u
the fund di,crted Il applied TO some cor.
poratc purpose. trvm the foundation oi
the Taxing district such diversions have
been going IN.
10 December I, 1850, the period cover.
ing the administration IT the ,iun. u. 4.
Porter, sixteen such diversions occurred.
Each OF ,aid sixteen diversions appears
on statement hcnv ala filed. and made
exhibit "C' TO tbs nsNcr. with the NJ
sprrivc dates and mounts thereof
Respondents cal special attention IL
thcse sixteen diycrsinns Let the modern
school Of jurisls ani stnct constituuonisls
'cnd and ponder.
The honorcd authors Of these acts wcrc
never CALLED upon TO answer ciyilly OF
criminally touching hem.
! Respondents sibn that acts which wcrr
innorcnt and righiiu. In their predecessor
cannot be- criuios Cf breaches VI trust IN
respondents.
lithcy had doubt, as TO the propricty
or legality oi such diversions. al ,nnhI
would have yanish,d when they looked {,
the r,corl aud Sv that officials ~ hirl
above rrproach o. ials whose lives wcr,
10 blnnclcss and - Upright and honomll,
hal aglin aud again over and over. mnd,
such diversions Indeed, respondents hat
studied the official Its and doings oi thci
predecessor, a. wDuhy Of imitation ant
emulation. Whoa yer they walked, ~
spondpnls iclt sur Il was safe to follow
and TITS strange tis passing sluingc'
that respondents . uuld bc subjected 1,
the rough disciplins 4 the criminal cour
and required 10 nnsW IN this form for nj
legged breach Of rusi az like acts which Il
their prCdcccs-0ngi nnuhipt oi Justice.
What measure ~ ficc u that whicl
makes flesh oi one 81 fowl u nnolhcr9 II
what have responder offended, forwhicl
they have not waf n In the precedent
vt their woHhypvd seonl l. The chang
that OF minging I'm by keeping them II
/ ,t,,, common af,ri,uf "A lunl4